Hacia una contabilidad con inteligencia artificial: exploración del fenómeno de la inteligencia artificial en General Pueyrredón

This exploratory study examines the integration of artificial intelligence (AI) tools into the accounting practices of professionals belonging to the General Pueyrredón Delegation. Through in-depth interviews, various technological adoption profiles were identified, shaped by factors such as age, technical training, and the role within the firm. The findings reveal an uneven implementation of AI, with frequent applications in operational tasks such as bank reconciliations, report preparation, and deadline management. While benefits like time savings and improved efficiency are acknowledged, concerns remain regarding the reliability of results, data security, and the potential loss of professional competencies. The results suggest that AI does not replace accounting judgment but rather transforms the professional’s role, requiring new technical, social, and ethical competencies. The study highlights the need for training in this area and the development of regulatory frameworks to support the sector’s digital transformation.